JANNY: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JANNY
Largest movements
- Cash +€20,113
up €20,113 (+404%), from €4,982 to €25,095
mainly Net result for the year (+€20,235) and Debts within one year (+€5,220)
- Receivables within one year +€7,346
up €7,346 (+6.1%), from €120,099 to €127,445
- Tangible fixed assets -€2,004
down €2,004 (-86.6%), from €2,315 to €311
- Profit (loss) carried forward +€20,235
up €20,235 (+28.9%), from €70,070 to €90,305
- Debts within one year +€5,220
up €5,220 (+53.3%), from €9,799 to €15,019
- Taxes +€9,000
up €9,000 (+196%), from €4,592 to €13,592
- Gross operating margin +€625
up €625 (+2.3%), from €26,784 to €27,409
From the 2019 result to the 2020 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,693 | €153,147 | +€25,454 | +19.9% |
| Fixed assets | 21/28 | €2,611 | €607 | -€2,004 | -76.8% |
| Tangible fixed assets | 22/27 | €2,315 | €311 | -€2,004 | -86.6% |
| Financial fixed assets | 28 | €296 | €296 | = | 0.0% |
| Current assets | 29/58 | €125,082 | €152,540 | +€27,458 | +22.0% |
| Amounts receivable within one year | 40/41 | €120,099 | €127,445 | +€7,346 | +6.1% |
| Cash at bank and in hand | 54/58 | €4,982 | €25,095 | +€20,113 | +404% |
| Total equity and liabilities | 10/49 | €127,693 | €153,147 | +€25,454 | +19.9% |
| Equity | 10/15 | €89,190 | €109,425 | +€20,235 | +22.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €528 | €528 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,070 | €90,305 | +€20,235 | +28.9% |
| Provisions and deferred taxes | 16 | €28,703 | €28,703 | = | 0.0% |
| Amounts payable | 17/49 | €9,800 | €15,019 | +€5,219 | +53.3% |
| Amounts payable within one year | 42/48 | €9,799 | €15,019 | +€5,220 | +53.3% |
| Trade debts | 44 | €7,045 | €4,921 | -€2,124 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,183 | €2,004 | -€179 | -8.2% |
| Gross operating margin | 9900 | €26,784 | €27,409 | +€625 | +2.3% |
| Operating profit (loss) | 9901 | €22,720 | €24,417 | +€1,697 | +7.5% |
| Recurring financial income | 75 | €8,799 | €10,934 | +€2,135 | +24.3% |
| Recurring financial charges | 65 | €2,033 | €1,524 | -€509 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €29,486 | €33,827 | +€4,341 | +14.7% |
| Income taxes | 67/77 | €4,592 | €13,592 | +€9,000 | +196% |
| Profit (loss) for the period | 9904 | €24,894 | €20,235 | -€4,659 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,894 | €20,235 | -€4,659 | -18.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.